( 1 ) THIS petition under Article 226 of the Constitution is directed against certain proceedings taken by the Additional Tahsildar, Bilaspur, under the provisions of the Madhya Pradesh Land Revenue Code, 1959. for recovering from the petitioner arrears of sales-tax amounting to Rs. 44,166/- which were assessed on sales made by Messrs. Bisahoolal Bajranglal of Akaltara.

( 2 ) THE facts giving rise to this petition, shortly stated, are these. One Bisahoolal and certain other persons carried on business at Akaltara under the name and style of Bisahoolal Bajranglal. They had applied for registration in the year 1947 and obtained a registration certificate bearing No. Jagr/94 dated 6 September 1947. This concern discontinued its business with effect from 15 April 1952 and its registration certificate was, by an order of the Assistant Commissioner of Sales tax, Bilaspur, dated 31 March 1962, cancelled from that date. Even so, on 21 october 1961, it was assessed to a tax of Rs. 20,551. 69 on the sales it had made in the year 1949-50 and, on 31 October 1961, it was similarly assessed to a tax of rs. 23,635. 18 for the year 1950-51. Notices of demand were duly issued and served